Concord Corporation has the following accounts included in its December 31, 2020, trial balance: Equity Investments (to be sold in the next 6 months) $21,600, Goodwill $151,700, Prepaid Insurance $12,900, Patents $223,200, and Franchises $116,500. Prepare the intangible assets section of the balance sheet. CONCORD CORPORATION Balance Sheet (partial)